What is LBTT?

Land and Buildings Transaction Tax (LBTT) is the tax charged by the Government in Scotland when you buy a home of more than £175,000.

Why do we have to pay it?

When you buy a property the change in land ownership has to be legally registered at the Land Registry. This process requires a certificate from Revenue Scotland – which they will only issue on receipt of the LBTT payment due on the purchase of the property. So, put simply, if you don't pay the LBTT, you can't buy your new home. Luckily, you don't have to worry about it as it’s one of the things your solicitor takes care of.

How much is LBTT?

Purchase price

LBTT rate

Up to £175,000*


Above £175,000 to £250,000


Above £250,000 to £325,000


Above £325,000 to £750,000


Over £750,000


How could we pay it for you?

Legally, the purchaser has to pay the LBTT on their purchase. However we may be able to pay it for you up to a maximum of 4% of the purchase price of your new David Wilson home – just ask the Sales Adviser at the development.

Should you proceed with this David Wilson Homes' offer, we will pay the agreed sum to your solicitor on completion of the purchase of your new home.

For more details just ask one of our Sales Advisers at any of our developments.

Click to read the full Terms and Conditions.